Fall Semester 2013 Professor Forman

MTW 9:00 a.m. Cl. 4. # 1009Office, Room 3061

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PENSIONS AND HEALTH BENEFITS

SYLLABUS

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1. Class Content. This course is about the federal law of pensions and other employee benefits. Employee benefits law is one of the fastest growing areas of law practice, and law firms and businesses are always looking for lawyers who have this expertise. Classes consist primarily of statutory and problem analysis.Problems discussed in class will be similar to those contained on the final examination. Students will be called upon at random. There are no prerequisites.

2. Required Texts. The following books are required for this course:

  1. Kathryn J. Kennedy & Paul T. Shultz, III,Employee Benefits Law: Qualification and ERISA Requirements (Lexis-Nexis, 2d ed., 2012), ISBN: 9781422429648.
  2. David A. Pratt, Pension and Employee Benefit Statutes and Regulations, Selected Sections (Foundation Press 2013), ISBN: 1609301609.

3. Other Resources.

  1. Retirement Plans Community; IRS Pub. No. 575,Pension and Annuity Income)
  2. (various publications)
  3. (various publications)
  4. (e.g.,JCX-32-12 (Present Law And Background Relating To The Tax Treatment Of Retirement Savings); andJCS-3-13 (Report To The House Committee On Ways And Means On Present Law And Suggestions For Reform Submitted To The Tax Reform Working Groups) at 323-379, 531-537)

4. Assignments. Assignments in this course refer to theCasebook. Except as otherwise provided below, read theassignments in the Casebookand theInternal Revenue Code and ERISA sections referred to by the Casebook, and review the Homework Problems and Answers. Subject to possible revision, we will proceed through the material in the order set forth below. It is the student’s responsibility to stay up with the pace of the class—and to stay ahead. The assignments below are estimates only, and we may not get through all the material. The final examination will be comprehensive based upon all assignments through the last assignment that is covered in class.

HourAssignment
1Casebook Chapter 1.

2§§ 2.01 – 2.04.

3§§ 2.05 – 2.09.

43.

1

5“

6§§ 4.01 – 4.04.

7§§ 4.05 – 4.08

85

9“

10§§ 6.01 – 6.05[A].

11§§ 6.05[B] – 6.07.

12§§ 6.08 – 6.09.

137.

14“

15“

16§§ 8.01 – 8.03.

17§§ 8.04; Social Security,

18§§ 8.05 – 8.06.

199.

20“

2110.

22“

23§§ 12.01 – 12.04.

24§§ 12.05 – 12.08.

25§§ 12.09 – 12.10.

26Just read 13.

27Joint Committee on Taxation, Present Law And Background Relating To The Tax-Related Provisions In The Affordable Care Act (JCX-6-13, 2013),

2814.

29“

30Just read 15 (skip appendices and homework problems).

31Just read 16.

3217.

33“

3418.

35“

3619.

37“

38Just read 20.

3921.

40“

5. Final Examination. Your final examination will be on Friday, December13, 2013, at 2:00 p.m. For the final exam, you are allowed to bring in only your Statutes and Regulations and up to three 8½” by 11” sheets (both sides) of hand-written and/or typed notes. If your notes are typed, use a standard font like Times New Roman 12 (with a minimum type height of 10 pt. and a maximum of 15 characters per inch). Your Statutes and Regulationsmay be tabbed and underlined, and an occasional phrase or annotation may be hand-written in the margins. You may not use a Statutes and Regulationswhich has extensive notes, outlines, or insertions (moreover, it probably would not help).

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6. Grading. Your grade is based primarily upon the finalexamination. I reserve the right to raise or lower the student’s grade based upon class attendance and participation.

7. Office Hours. Generallybefore and after class, but stop by anytime.

8. Class Attendance Policy. Each student must attend class, and students are expected to be on time. If you come to class, I will assume that you are prepared and will feel free to call on you and, as previously mentioned, I may raise or lower your grade based upon class attendance and participation. If you miss or are unprepared for more than eight classes, however, you will receive an “F.”

9. Computer Policy. Personal computers are tolerated as long as they do not distract other students. Research suggests that students are better off not bringing a computer to class. Cell phones and pagers must be turned off.

10. Students with disabilities. The University of Oklahoma is committed to providing reasonable accommodation for all students with disabilities. Students with disabilities who require accommodations in this course are requested to speak with the professor as early in the semesteras possible. Students with disabilities must be registered with the Disability Resource Center prior to receiving accommodations in this course. The Disability Resource Center is located in Goddard Health Center, Suite 166, phone 405/325-3852 or TDD only 405/325-4173.

11. Some Job Hunt Locations on the Web. The following are a few locations for finding jobs on the web. Be active. It’s up to you to find a job and build your career. Good luck!

  1. USA Jobs:
  2. American Bar Association Career Center:
  3. U.S. Department of Justice:
  4. Internal Revenue Service:

1)In general:

2)Office of Chief Counsel:

3)Criminal Investigation Division:

  1. Recruiters

1)Tax Search:

2)Tax Talent:

3)ET Search, Inc.:

  1. Accounting Firms

1)Ernst & Young:

2)Deloitte:

3)KPMG:

4)PricewaterhouseCoopers:

  1. Benefits Link:
  2. The American College of Employee Benefits Counsel,
  3. Benefits Consulting Firms

1)Aon:

2)Buck Consultants:

3)Hewitt:

4)Mercer:

5)Milliman:

6)Towers Watson:

  1. American Bar Association Section of Taxation Public Service Fellowships:
  2. U.S. Department of Labor Jobs:
  3. Fellowships for Aspiring Law Professors,
  4. LawCrossing

12. Writing and Moot Court Competitions:

  1. ABA Section of Taxation Law Student Tax Challenge,
  2. American College of Trust and Estate Counsel,
  3. Paul Faherty Writing Competition (employee benefits),
  4. Albert R. Mugel National Tax Moot Court Competition,
  5. American College of Employee Benefits Counsel:
  6. International Fiscal Association (IFA) USA Branch Writing Competition:

13. Some LL.M in Taxation Information:

  1. The Value of an LLM,
  2. Links to Tax LL.M. programs as of 2009,
  3. Special programs:

1)John Marshall Law School offers an LL.M. in Employee Benefits,

2)Loyola-LA now offers an Accelerated Tax LLM Program for Visiting JD Students,

  1. To Get a Tax LL.M. or Not,
  2. Pursuing a Tax LLM Degree: Why and When?,
  3. Pursuing a Tax LLM Degree: Where?,
  4. Recruiter: An LL.M. May Hurt Your BigLaw Job Prospects -- Except in Tax,

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